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3 New Videos – PFIC With No QEF, Pedigreed QEF, & Unpedigreed QEF

2023-03-21

Chart showing Stan owning 60% and Betty owning 40% of FC, a foreign corporation

We recently published three new videos. The first video describes a PFIC with no QEF election. The second video describes a PFIC with a QEF election in the first year of the holding period (a pedigreed QEF). The third video describes a PFIC with a QEF election in a year after the first year of the holding period (an unpedigreed QEF).

Here are links to the three videos:

No QEF election
Pedigreed QEF
Unpedigreed QEF

Tags: 1291 PFICs, 1293, 1295 QEFs, Other - Videos

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1(h)(11) Qualified Dividend Income
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